Before a Fixed Deposit can be collected or transferred, the Customer/Owner of the Account must initially Liquidate the Fixed Deposit. If Liquidated, the Fund is supposed to drop into the Current Account. But in this instance, the Fixed Deposit was not booked through the Current Account and the Customer would have to issue out Two Instructions at once. The First Instruction would be to liquidate and the second would be to give the details of where the Money was meant to go. She was shown the Statement of February 2005 at Page 2 of Exhibit FF, and noted that on the 1st February 2005, the Account Position was Zero (“0”). PW6, Mr. Abdulkadir Nagari, the Assistant Chief Accountant of the Ministry of Finance stated that after collecting the Cash Receipt of Salman Global Ventures Nigeria Limited, which is dated the 7th of January 2005, as informed in Exhibit CC, Ten Days after, Salman Global Ventures Nigeria Limited, did not Supply the Stationeries and Office Equipment paid through the Cheque of Two Hundred and Fifty Million Naira (N250, 000, 000). He again raised another alarm, initially referring to the Page where he had earlier raised an alarm and querying the fact that he has not seen any materials in regard to the supply, brought to the Ministry of Finance and he demanded to know the position. Even though PW6, Mr. Abdulkadir Nagari’s Query Alarm was raised sooner than the expected date of delivery, he capsulated this evidence by stating that up and until the time he left the Ministry of Finance in June 2005, the Supplier, Salman Global Limited, who collected the Cheque on Friday the 6th of January 2005, did not supply a Single Sheet of Paper, and the Time Limit to supply the Goods was Two Weeks. PW7, Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, in her testimony in Chief stated that she played no role in regard to this Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) and did not receive Stationeries, as the Major Players in this Transaction were the 90